State and Local Government Finance Division Memos

As of March 16, 2024, notifications related to the following three reports will be announced on The Balance Sheet | NC Treasurer: Management of Cash and Taxes and Fund Balance Available – Municipalities, Management of Cash and Taxes and Fund Balance Available – Counties, and the Statistical Information on Electric System Operations. Prior year reports can be located in the division memos.
Title Subject Release Date Categories

2022-02

Retirement & Investment Disclosures for Fiscal Year Ended June 30, 2021 FY2022, Audit Report, Audit and Accounting Resources, OPEB, Pension

2022-04 Revised

Management of Cash and Taxes and Fund Balance Available - Municipalities for the Fiscal Year Ended June 30, 2020 FY2022, Financial Analysis Tools, Statistical

2022-03

Management of Cash and Taxes and Fund Balance Available – Counties – for the Fiscal Year Ended June 30, 2020 FY2022, Financial Analysis Tools, Statistical

2022-01

Firefighters' and Rescue Squad Workers' Pension Fund Disclosure Amounts FY2022, Audit Report, Audit and Accounting Resources

2021-09

GASB Statement No. 87, Leases – Part 2 FY2021, Audit and Accounting Resources, GASB

2021-09 Lessee Worksheet

GASB Statement No. 87, Leases – Part 2 - Lessee Lease Worksheet FY2021, Audit and Accounting Resources, GASB

2021-09 Lessor Worksheet

GASB Statement No. 87, Leases – Part 2 - Lessor Lease Worksheet FY2021, Audit and Accounting Resources, GASB

2021-08

2021 State Compliance Supplements FY2021, Audit Report, Audit and Accounting Resources, Compliance Auditing

2021-07

Report on County Spending on Public School Capital Outlays FY2021, Financial Analysis Tools, Statistical

2021-05

GASB Statement No. 87, Leases - Part 1 FY2021, Audit and Accounting Resources, GASB

2021-06

Continuing Disclosure Requirements of Rule 15c2-12 FY2021, Audit Report, Audit and Accounting Resources, Debt, Forms and Instructions, Other

2021-04

GASB Statement No. 84 and GASB Statement 97 FY2021, Audit and Accounting Resources, GASB

2021-03

Collateralization of Public Deposits and Pooling Bank List FY2021, Audit Report, Audit and Accounting Resources, Cash and Investments, Internal Controls

2021-02

Retirement & Investment Disclosures for Fiscal Year Ended June 30, 2020 FY2021, Audit Report, Audit and Accounting Resources, OPEB, Pension

2021-01

Firefighters' and Rescue Squad Workers' Pension Fund disclosure amounts FY2021, Audit Report, Audit and Accounting Resources

2020-10

Statistical Information on Electric System Operations FY2020, Financial Analysis Tools, Statistical

2020-09

Management of Cash and Taxes and Fund Balance Available - Municipalities for the Fiscal Year Ended June 30, 2019 FY2020, Financial Analysis Tools, Statistical

2020-07

2020 State Compliance Supplements FY2020, Audit Report, Audit and Accounting Resources, Compliance Auditing

2020-08

Management of Cash and Taxes and Fund Balance Available – Counties – for the Fiscal Year Ended June 30, 2019 FY2020, Financial Analysis Tools, Statistical

2020-06

Report on County Spending on Public School Capital Outlay FY2020, Financial Analysis Tools, Statistical